USCA1 Opinion

      [NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT]

                 United States Court of Appeals

                     For the First Circuit











No. 98-1037



                   KOMEZ & CHANTHA YIN HANSEN,



                     Petitioners, Appellants,



                                v.



                COMMISSIONER OF INTERNAL REVENUE,



                      Respondent, Appellee.







                   ON APPEAL FROM THE ORDER OF

                  THE UNITED STATES TAX COURT

                                

               [HON. MARY ANN COHEN, CHIEF JUDGE]

                                





                             Before

                                

                      Selya, Circuit Judge,

                Campbell, Senior Circuit Judge,

                   and Lynch, Circuit Judge.

                                

                                





     Albert Newell on brief for appellants.

     Loretta C. Argrett, Assistant Attorney General, Tamara W.

Ashford and Teresa E. McLaughlin, Attorneys, Tax Division,

Department of Justice, on brief for appellee.

            

      

    

    July 1, 1998

    

    

    

    

             Per Curiam.  Essentially for the reasons stated by

    the tax court in its order of dismissal for lack of

    jurisdiction, appellants' petition properly was dismissed as

    untimely under 26 U.S.C.  6213(a).  We are not persuaded by

    appellants' argument that the 1994 notice of deficiency was

    rescinded.

             Affirmed.  See 1st Cir. Loc. R. 27.1.